what does matched ITC mean while Filing ITC-02 form for transfer of Input credit available?
What does matched itc mean while filing itc-02 form for transfer of input credit available
Dhruv Jain (Practicioner) (202 Points)
19 January 2019Dhruv Jain (Practicioner) (202 Points)
19 January 2019what does matched ITC mean while Filing ITC-02 form for transfer of Input credit available?
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 22 January 2019
Dear Dhruv,
Please refer Rule 41(3) of CGST Rules 2017. It must be when the transferee accepts the details on GST portal, as uploaded by the transferor.